SCOTLAND > Uniform Business Rates (UBR) Scotland

Uniform Business Rates (UBR)
Rate Year	Large	Medium	Small
2023/24	52.4p	51.1p	49.8p
2022/23	52.4p	51.1p	49.8p
2021/22	51.6p	50.3p	49.0p
2020/21	52.4p	51.1p	49.8p
2019/20	51.6p		49.0p
2018/19	50.6p		48.0p
2017/18	49.2p		46.6p
2016/17	51.0p		48.4p

From 2023/2024 large UBR figures apply to all properties with a rateable value greater than RV£100,000.

Any properties with a rateable value between RV£51,001 and RV£100,000 benefit from a medium reduced multiplier and any properties with a rateable value of RV £51,000 or below benefit from a further reduced “small” multiplier.